US tariffs in October 2026: what applies to goods from China and the EU

What was struck down

• On 20 February the US Supreme Court struck down the tariffs imposed under the emergency powers law (IEEPA) – the 2025 “reciprocal” tariffs and the “fentanyl” tariffs on China.
• They were replaced by a temporary 10 % surcharge under Section 122. Congress did not extend it, and it expired on 24 July.
• IEEPA duties already paid are being refunded: US Customs (CBP) has processed most claims, and the third claim phase opened on 6 October.

What applies since 24 July

A new Section 301 duty – for countries that do not ban imports of goods made with forced labor. It covers 60 economies at two rates: 10 % and 12.5 %.

• China: +12.5 % on all goods, on top of the base rate.
• European Union: the duty tops the total rate up to 10 %. If the base rate is already 10 % or more, nothing is added.
• Kazakhstan is on the list too, +12.5 %.
• Exemptions: about 2,100 codes for all countries (some only for civil aircraft or pharma) and a separate list for the EU.
• Goods under Section 232 duties (steel, aluminum, copper, cars and parts, furniture and timber, trucks, chips) are exempt from this duty – they carry their own rates of 10 to 50 %, up to 100 % for patented medicines.

The old China tariffs stay

The 2018–2019 Section 301 duties remain: 25 % on lists 1–3 and 7.5 % on list 4A. In 2024 some rates were raised to 50–100 % (electric vehicles, semiconductors, medical products). In October 2026 USTR kept these actions in place. The new 12.5 % duty comes on top.

At the end of September the US and China agreed to cut tariffs on 77 product groups (toys, Christmas ornaments, tableware, home textiles). The cuts take effect only once both sides complete their legal procedures.

What it means in numbers

Percent of the goods value. Upholstered furniture and kitchen cabinets fall under Section 232 with other rates.

What else to keep in mind

• In the US, duty is charged on the goods value without international freight and insurance – unlike in the EU.
• Customs fees: MPF 0.3464 % of the value (since 1 October from $34.58 to $670.86) and HMF 0.125 % for ocean shipments.
• The US has no import VAT. Sales tax is due when you sell, not at customs.

Reference information as of 14 October 2026. US tariffs change often: check the rate for your full code with a customs broker before signing a contract.